Excise movement and control system (EMCS) updates
The Excise Movement and Control System (EMCS) is an electronic system designed to capture information relating to the movement of excise goods in duty suspension (alcohol, tobacco and oil products). The EMCS will replace the paper Administrative Accompanying Document (AAD).
A number of updates relevant to the new EMCS have been published:
- The latest issue of EMCS newsletter has been published and can be accessed on the HMRC website atwww.hmrc.gov.uk/emcs/newsletter11.pdf. The newsletter includes updates on the progress of EMCS implementation and registration details.
- HMRC Notice 197 ‘Excise Goods: Receipt into and removal from an excise warehouse of excise goods’ has been updated to include information relating to the introduction of EMCS. The notice also includes details of procedural changes for receiving excise goods in duty suspension under the EMCS procedures.
- HMRC Notice 196 ‘Excise Goods: Authorisation of warehousekeepers, approval of premises and registration of owners’ has also been updated specifically to provide information for how authorised warehousekeepers can be approved to use the EMCS.